Temporary Import is a facility for the temporary importation of goods without payment of customs duty/tax with a security being given to the satisfaction of the Director General of Customs and with a view to subsequent re-exportation in consistent with the provision of Section 97 Customs Act 1967. Application for a temporary import using a specific form with the relevant supporting documents must be submitted to the State Director of Customs where the goods will be imported. Temporary Import is subject to specific conditions stipulated in the Customs Legislation and/or as determined by the Director General of Customs.
Goods approved in a temporary import facility must be re-exported within three months (3) from the date of import. Application with reasonable grounds for the extension of this temporary import until twelve months (12) from the date of import can be submitted to the customs office where the first approval of temporary import was issued. If further extension is needed, application must be submitted to the Director General of Customs (Customs Division) via the relevant state office of customs. Application to sell or to dispose by other means the imported goods, must be submitted for the consent of the relevant state office of customs. In the event of failure to re-export the imported goods within the stipulated period, the customs duty/tax due must be paid to the relevant state office of customs.
1. Goods eligible for Temporary Import
1.1. Motor vehicle or motor cycle driven in under item 21 Customs Duties (Exemption) Order 1988, item 49 Excise Duties (Exemption) Order 1977 and item 21 Schedule B Sales Tax (Exemption) Order 2008.
1.2. Motor vehicle and motor cycle registered in Labuan and Langkawi to be brought into Principal Customs Area [item 21A Customs Duties (Exemption) Order 1988, item 49A Excise Duties (Exemption) Order 1977 and item 29 Schedule B Sales Tax (Exemption) Order 2008].
1.3. Goods imported for repair purpose [item 52 Customs Duties (Exemption) Order 1988 and item 50 Schedule B Sales Tax (Exemption) Order 2008].
1.4. Goods imported for theatrical and musical purpose [item 65 Customs Duties (Exemption) Order 1988 and item 57 Schedule B Sales Tax (Exemption) Order 2008].
1.5. Goods imported under the provision of section 97 Customs Act 1967.
NOTE:
For item 1.1 – Application for temporary import prior to importation and customs declaration is not required. For item 1.2 to 1.4 – Application for temporary import prior to importation is not required however a customs declaration is required at the time of import and re-export.
2. Security
2.1. If a security in the form of a Bank Guarantee is required, the amount must be equivalent to the total
amount of duty/tax payable. 2.2. Diplomatic corps and government agencies are allowed to use
Letter of Guarantee.
2.3. The Director General of Customs has the discretion to allow the use of General Bond on a case by
case basis.
3. Section 97 Customs Act 1967 - Relief from duty on goods temporarily imported
Where the Director General is satisfied that goods are imported only temporarily with a view to subsequent re-exportation, he may permit the goods to be delivered on importation without payment of duty subject to the payment of a deposit equivalent to not less than the amount of duty which would be payable if the goods were imported for home use or security being given to the satisfaction of the Director general for the payment of such duty, and such deposit shall be refunded or such security discharged if the goods are re-exported within three months of the date of importation or within such further period as the Director general may allow.
4. Application Form
5. Supporting documents
5.1. Invoice.
5.2. Packing list.
5.3. Bill of Lading/Air Way Bill.
5.4. Verification certificate by end user (for non driven in motor vehicle and motor cycle).
5.5. Sanction letter issued by MATRADE or other relevant agencies and also a letter by the organiser (for international exhibition).
5.6. Permit/License (if applicable).
6. Conditions for temporary import
6.1. Goods imported cannot be leased, sold, transferred ownership or disposed without the consent of the State Director of Customs.
6.2. Goods imported which can be identified to the satisfaction of the proper officer of customs to ascertain the same goods are exported at the time of re-export.
6.3. Goods imported must be re-exported before the expiry period.
6.4. A permit/license for goods subject to the Customs (Prohibition of Imports) Order 2008 and Customs (Prohibition of Exports) Order 2008 must be submitted with the application of temporary import.
6.5. Specific conditions as stipulated in the Customs Duties (Exemption) Order 1988, Excise Duties (Exemption) Order 1977 and Schedule B, Sales Tax (Exemption) Order 2008 under the relevant items.
6.6. Other conditions as determined by Director General of Customs.
Thank you for your time.
Best regards,
Mahinder Singh Malhi
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